Many scholars have investigated the direct impact of entrepreneurial orientation (EO) on performance, but this direct association seems both spurious and ambiguous because many parameters may have an indirect influence on this relationship. The present study thus considers sustainable practices-environmental practices, social practices in the workplace (SPW), and social practices in the community (SPC)-as three probable mediators in the relationship between EO and performance, which is considered in terms of its financial and non-financial dimensions. We seek to show to what extent small-and medium-sized enterprises' (SMEs) sustainable practices are useful assets, which are supported by EO, to improve performance. Using a structural equation modeling approach, data collected from 406 French SMEs were tested against the model. Our findings reveal that EO has a positive impact on the implementation of sustainable practices and that SPW partially mediate the link between EO and performance. Taken together, these findings suggest that EO plays a role in indirectly promoting performance by enhancing certain human resource management practices.
Drawing on managerial discretion and conflicting institutional logics literature, this study investigates the relation between the personal sustainability behaviors (PSB) of owner–managers and the corporate sustainability practices (CS practices) of SMEs. The research proposes a contingency model that assesses the moderating effects of perceived economic advantages and environmental hostility on this relationship. Based on linear hierarchical multiple regression analyses of a cross‐sectoral sample of French SMEs, the results suggest a positive influence of the manager's PSB on the SME's CS practices that appears to be differently moderated depending on the type of practice considered. The influence on environmental practices is fostered through the perception of economic advantages. The influence on workplace practices is only effective when the business environment is deemed benign and the influence on community practices is dampened by the perception of environmental hostility. Highlighting the trade‐off between the manager's personal values and the SME's economic constraints, these findings contribute to a better understanding of the critical antecedents of sustainability in small businesses.
L'éthique, telle qu'elle est abordée en philosophie morale, est avant tout une affaire de conscience individuelle, fondée sur des règles d'action tenant compte de l'intérêt d'autrui. Dans cette acception, distincte de l'« éthique des affaires », la petite entreprise constitue un champ d'étude privilégié. L'observation des comportements des dirigeants de petite entreprise permet ainsi de repérer des « attitudes éthiques » caractéristiques de ces organisations.
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